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Grounds of property did not include paddock
CRC v T and Z Suterwalla,
Upper Tribunal (Tax and Chancery Chamber)
, 1 July 2024
Arrangements had no commercial purpose
CRC v Altrad Services Ltd and Robert Wiseman and Sons Ltd,
Court of Appeal
, 28 June 2024
Deliberately suppressed sales and purchases of goods
Good Choice 2016 Ltd and Mrs Fang Bo Guo (
TC9214
)
Woodlands were not residential property
M Guerlain-Desai (
TC9203
)
Lack of evidence on penalty calculation
I Majid (
TC9189
)
Healthcare service provided in prisons
Spectrum Community Health CIC v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 June 2024
Penalties should not be suspended
P Cox and D Cox (
TC9198
)
Importance of undertaking due diligence checks
Gary Turner (
TC9193
)
Costs allowed due to HMRC’s unreasonable conduct
A Ahmed (
TC9110
)
Unallowable tax avoidance purpose
JTI Acquisition Company (2011) Ltd v CRC,
Court of Appeal
, 13 June 2024
Both third party payments necessary for transfer
T Watts v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 June 2024
Business investment relief rules breached
B d’Angelin (
TC9186
)
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READERS'
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
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CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy